Flat rate
15.0%
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
32.0%
Lithuania, without the regime
Overview
- Regime
- Investment account (IA)
- Country
- Lithuania
- Type
- Deferral
- Status
- Active
- Effective from
- Jan 1, 2025
- Expires on
- —
Details
- Summary
- Defer PIT on listed investments until withdrawals exceed contributions; gains on withdrawal taxed at 15%.
- Eligibility
- Lithuanian tax residents; account in EEA, OECD or DTT country; reported to VMI.
- Benefits
- Tax only on net withdrawals used for non-investment purposes; losses may offset gains across years.
- Requirements
- Individual account; listed financial products only (no direct startup or crypto investments).
- Limitations
- EUR 500 annual relief not available; resident-only.
- Income types covered
- Listed shares, bonds and similar instruments in a registered investment account
- Duration details
- Indefinite
View source PwC Lithuania significant developments 2026